Essays about: "Auditor s Report"

Showing result 6 - 10 of 15 essays containing the words Auditor s Report.

  1. 6. Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13

    University essay from Umeå universitet/Företagsekonomi

    Author : Evelin Hinestroza; Gustaf Pettersson Norin; [2016]
    Keywords : fair value; disclosure requirements; IFRS 13; IAS 40; investment property; investors; auditors.;

    Abstract : The new accounting standard IFRS 13 had its mandatory implementation January 1 st 2013. The main reason for the implementation was to eliminate inconsistencies and reduce complexities in fair value measurements. READ MORE

  3. 7. Redovisningskonsultens och revisorns betydelse för information i förvaltarberättelser vid konkurs : en studie utifrån revisionspliktens avskaffande

    University essay from SLU/Dept. of Economics

    Author : Joel Sitbon; [2016]
    Keywords : Förvaltarberättelse; Konkursförvaltning; Revisionsplikt;

    Abstract : När ett företag går i konkurs ska en konkursförvaltare anlitas för avveckling av gäldenärens verksamhet. Konkursförvaltaren upprättar en så kallad förvaltarberättelse. Den beskriver konkursboets tillstånd och orsakerna till konkursen. READ MORE

  4. 8. The auditor’s role in combating money laundering : An attitude survey among Swedish auditors

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Adam Ringh; Sharare Sultani; [2014]
    Keywords : money laundering; auditor; audit; expectation gap; soft targets; suspicion steps; notification requirement; due diligence;

    Abstract : Background: As a tactic of combating money laundering, auditors have been introduced asguardians and enforcers of the laws, due to their insight into company affairs. However, as shownby the Finance Police, it is rare that auditors report suspicions on money-laundering activities. READ MORE

  5. 9. Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective

    University essay from Företagsekonomi

    Author : Okah Peter Okah; [2013]
    Keywords : auditors´ independence; non-audit services; earnings management;

    Abstract : Recent financial crises and accounting scandals resulting from perceived audit failures have given rise to increase criticism in the manner which accountants and auditors respect their professional code of ethics. As a consequence, the SEC rules in 2000 limits the services auditors are allowed to provide to their clients and also set limits on fees for internal audit services. READ MORE

  6. 10. The implementation of the clarified International Standards on Auditing : The impact on the audit process in Sweden

    University essay from IHH, Redovisning och Rättsvetenskap

    Author : Amanda Eglund; Anna Gidlund; [2012]
    Keywords : International Standards on Auditing; audit process; Swedish auditors; Revisionsstandard i Sverige;

    Abstract : On all Swedish audits on fiscal years starting 1st of January 2011 or later, the clarified ISAs should be applied. Before that, the Swedish auditing standards were called RS, which were a direct translation of the elder version of the ISAs but with considerations of Swedish law and Swedish traditions. READ MORE